how to account for the reimbursement of food and beverage expenses

Debit: staff salaries payable-staff welfare/management expenses

Loan: cash on hand/bank deposit

The reimbursement of food and beverage invoices can be included in the staff welfare expenses. If the purchaser does not have a meal subsidy when going out, but there are standards for reimbursement of entertainment expenses, it should be included in the management expenses-business entertainment expenses. If the purchaser has a meal subsidy when going out and the consumption amount meets the subsidy standards, It should be included in the management expenses-travel expenses. Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. The specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' membership fees, agency fees, consulting fees, legal fees, business entertainment expenses, office expenses, travel expenses, and post and telecommunications expenses incurred by the board of directors and administrative departments of the enterprise in the management of the enterprise.

(1) included in the "employee welfare expenses"

The reimbursement of catering invoices can be included in the employee welfare expenses, such as employees' heatstroke prevention expenses and employees' meal stickers, etc.

(2) included in the "travel expenses"

The reimbursement of catering invoices can be included in the travel expenses, and the meal stickers can be included in the travel expenses, but if it is entertainment expenses, it can only be included in the business entertainment expenses.

(3) For example, the expense of inviting a customer to dinner can be reimbursed as hospitality.

(4) The catering invoice included in the "conference fee"

can be included in the conference fee, such as the meal fee generated in the conference.

(5) The catering invoice included in the original voucher

can be deducted before tax, but the reimbursement must be accompanied by relevant meeting notice, sign-in and other evidence to prove the authenticity of the conference; The catering invoice for reimbursement of entertainment expenses must be accompanied by an application form for entertainment expenses.

(6) Special VAT invoice deduction

If the catering invoice is a special VAT invoice, it can be deducted, but the catering invoice for entertainment expenses cannot be deducted.

How to account for the reimbursement of catering expenses is actually very simple, and it depends on the specific use of catering expenses, whether the teacher is an internal or external receptionist. We can handle it according to the specific situation of the enterprise, and we also need to master the accounting treatment.